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South Carolina Department of Revenue
Miscellaneous Tax Section
PO Box 125
Columbia, SC 29214-0136

Phone: 803-896-1970


 The COVID-19 Temporary Claim for Admissions Tax Refund Process has been extended through June 30, 2021.

This is a temporary, simplified Admissions Tax refund procedure for refunds to ticketholders for events scheduled from March 31, 2020 through June 30, 2021 that are affected by COVID-19 and are refunded by the business to the ticketholder. Learn more in Information Letters 20-18 and 21-3.


Admissions Tax must be collected by all places of amusement when an admission fee has been charged. The tax is 5% of the paid admissions. If you operate a place of amusement, you must obtain an Admissions Tax License. There is no charge for the license. You may also be required to obtain a retail license. Every person subject to the tax is required to complete and file an Admissions Tax Return.

Please be advised, per SC Code Section 12-21-2550(A), you are required to complete the Admissions worksheet section of the return. Failure to properly complete the return will result in a $500 penalty. 

How to File & Pay:

 Miscellaneous taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.


Due Dates:

On the first day of the month following the period covered by the return, and becomes delinquent on the twenty-first day.